International Tax Ruling


Directs Demurrage waiver certificate issuance; Laments Revenue's conduct of not responding to assessee's repeated letters 

Bombay HC directs the Dy. Commissioner of Customs (Respondent No.2) to issue demurrage/detention waiver certificate within 4 weeks where the importer has explained the inaccuracies in the Bill of Entr...View More

Finds no reason to interfere with DGFT-order refusing to allow EO-extension, local purchase

Delhi HC rejects writ against DGFT’s order refusing to extend time of Export Obligation (EO) Period while stating that the reasons given in the order “does no...View More

SEZ unit not entitled to exemption from Compensation Cess: Dismisses writ

Andhra Pradesh HC rules that units in Special Economic Zone (SEZ) cannot seek exemption from payment of GST Compensation Cess as the phrase ‘duty of customs’ used in section 26(1)(a) of th...View More

Upholds Single Judge order allowing MEIS-benefit to Jindal Drugs on exports through FTWZ unit 

Madras HC dismisses Revenue’s writ appeal, rules that MEIS benefit is not deniable to DTA-unit of Jindal Drugs where export is made to foreign purchaser via FTWZ unit, who is playing the limited...View More

Commercial viability no ground for refusal to fix wastage norms applied by EOU

Delhi HC sets-aside the Report of the Norms Committee, rules that it cannot refuse to fix Wastage Norms on the products applied for by the Assessee (EOU) merely because it is of the opinion that the p...View More

Revenue cannot shift onus to prove credit eligibility on assessee without evidence 

CESTAT Mumbai dismisses the appeal of Revenue for lacking in merit that assails the eligibility of Reliance Industries to take CENVAT credit on tax paid towards utilization of ‘goods transport a...View More

Disposal of Iranian-nationals' valuables, without following statutory procedure, “unconstitutional”; Directs restitution 

Bombay HC declares the Customs authorities’ act of disposing 'gold bangles' belonging to two Iranian nationals (Petitioners) as void, illegal, and unconstitutional emphasizing that the disposal ...View More

Manpower provided for ERP software maintenance not 'sale' but 'service simplicitor'; Allows Atos-India's appeal

Bombay HC rules that agreement to provide manpower for repair/maintenance and bug fixing services in relation to software, whose full ownership, source code and intellectual property remains at the ha...View More

X-ray of pipeline a ‘works-contract'; Quashes demand under 'technical inspection and certification service’

CESTAT Ahmedabad holds that activity of X-ray of pipeline qualifies as ‘works contract service’ on finding that it is provided along with material i.e. Xray films, while drawing parallels ...View More

No-show charges for hotel-booking cancellation not liable to tax; Service-charges collected by restaurant taxable 

CESTAT, New Delhi interprets the term ‘consideration’, holds that “no show charges” i.e. forfeiture of the amount received by a hotel from a customer on cancellation of the boo...View More